Proposed Tennessee bill would tax visiting NBA, NHL players - Charlotte Business Journal:

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Under House Bill 0019, Tennesseer would tax athletes and entertainers performinyg in the state who make morethan $50,00p0 a year. The bill would increase state revenue by morethan $1.1 million and the funds wouldd be used for juvenile court-related programs. The tax would cover opponents of the and for up to threes gamesa year. However, opponents of the woulx be exempt. Greg Campbell, president of businese operations for the Memphis said other states have similarr taxes forprofessional teams. “We are aware of the state's intentionb to pass a bill that wouls impose a privilege tax on professional basketballl players in the stateof Tennessee,” Campbell said.
“We will be keepingh a close eye on this as it continues to move througg the approval process and trustthat Gov. Bredesen and his fellow lawmakers will continus to do what is best for Tennessee and professional basketbalpl inthe state.” At least 15 otheer states have a similar tax including Illinois, Minnesota, Colorado, California, Arizona, New North Carolina, Louisiana, Oklahoma, Ohio, Massachusetts, Oregon, Indiana and Michigan has a reciprocalo law in place that charges players that play for teams with the tax but not players that play in statew without it.